Recent CBP NY Rulings
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
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N339759: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An adult size sample of a costume identified as Deluxe Polar Bear with Ani-Motion Mask, which consists of a long-sleeved jumpsuit, pullover mask with movable jaw, mitts with claws, shoe covers with claws and shoulder pads. The flimsy man-made faux-fur jumpsuit imparts the essential character of the set and features raw, unfinished edges on the sleeves and leg openings. The neck and deep back opening are finished with large, visible, loose overlock stitching. The back opening is extra deep to permit the wearer to step in to the jumpsuit but because of the depth, provides no modesty to the wearer. The back opening only has three sets of thin string ties for closure, which will not prevent gapping. The jumpsuit is stitched with large loose straight stitching. |
| Reason: N/A |
| Ruling Date: May 15, 2024 |
N339708: The tariff classification of a vehicle cab and chassis from South Africa
| HTS: 8707.10.0020, 2.5%, “Bodies (including cabs), for the motor vehicles of headings 8701 to 8705: For vehicles of heading 8703: For passenger automobiles”. |
| Item: The Cape Advanced Vehicle (CAV), a one of a kind (custom) vehicle used to transport a person for special purposes such as for showings and exhibitions. The CAV will include a stainless steel structural chassis, steering rack and components, suspension to include A-arms, struts, a full brake system and hubs, fuel cell, A/C components, and electrical wiring. The fiberglass body will be attached and will include interior components: a dash with gauges and switches, carpet, seating, handles and other interior amenities. Exterior components will include a windshield, side glass, paint, forward and reverse lighting and indicators. The CAV will not include a motor, transmission, engine management electronics, axels, A/C compressor, or battery. |
| Reason: There is not enough of the vehicle present to provide the “essential character” of the finished vehicle. As such, classification in 8703 is precluded. |
| Ruling Date: May 15, 2024 |
N339609: The tariff classification of footwear from Vietnam
| HTS: 6404.19.9030, 9%, “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear with outer soles of rubber or plastics: other: other: valued over $12/pair: for men.” |
| Item: A closed-toe/closed-heel, below-the-ankle, man’s casual shoe. The external surface area of the upper consists of man-made knit textile material. A lace is threaded through four pairs of eyelet loops located over a separately attached tongue. The rubber/plastics outer sole has a wave pattern. The outer sole overlaps the upper material over 60% of the perimeter and is considered a foxing-like band. The footwear has flexibility but lacks some features that are akin to athletic footwear. The F.O.B. value is over $12 per pair. |
| Reason: N/A |
| Ruling Date: May 15, 2024 |
N339581: The tariff classification of point of sale machines
| HTS: 8470.50.0020, free, “Calculating machines…ticket-issuing machines and similar machines…cash registers: Cash registers: Point of sale terminals.” |
| Item: The “R12 Square Reader,” is a point of sale system (POS). It has the ability to accept and process various forms of payment, including chip cards, tap to pay via Near Field Communication (NFC), Google Pay, and Apple Pay. The R12 Square Reader supports Square’s various point of sale software and are compatible with Apple and Android phones and tablets. |
| Reason: The R12 Square Reader is an unfinished or incomplete cash register and possesses the character of a finished cash register because it includes built-in card readers and the ability to facilitate various types of payments. |
| Ruling Date: May 15, 2024 |
N336941: The tariff classification of insulation sleeve bags from India
| HTS: 4602.90.0000, 3.5%, "Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; …: Other (other than of vegetable materials)." |
| Item: An insulation sleeve bag with side gussets used to hold bats of fiberglass insulation. The insulation sleeve bags are constructed of woven polypropylene (PP) strips and coated with clear PP on one side. The PP strips have an average width of 5.2 mm. One end of the bag is hemmed, and the other end has an opening for filling. The empty bag will weigh less than one kilogram. |
| Reason: N/A |
| Ruling Date: May 15, 2024 |
N339899: The tariff classification of Hemp Biomass from Australia
| HTS: 1404.90.9090, free, “Vegetable products not elsewhere specified or included…Other: Other.” |
| Item: Hemp Biomass. Hemp plants are harvested at their peak cannabinoid content to ensure maximum yield of cannabidiol (CBD). The hemp is dried in a controlled environment then ground and packed in bulk size gunny sacks with a net weight of 500 pounds each. The hemp biomass is imported for the extraction of CBD oil, which will be subsequently used in a variety of applications such as dietary supplements, therapeutic products, and cosmetic goods. |
| Reason: N/A |
| Ruling Date: May 16, 2024 |
N339801: The tariff classification of Filled Evaporated Milk from Peru
| HTS: (1) 1901.90.6100, 16%, “Food preparations of goods of headings 0401 to 0404, not containing cocoa…: Other: Other: Dairy products described in additional U.S. note 1 to chapter 4: Dairy preparations containing over 10 percent by weight of milk solids: Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions.” (2) 1901.90.6200, $1.035 per kilogram + 13.6%, “Food preparations of goods of headings 0401 to 0404, not containing cocoa…: Other: Other: Other.” |
| Item: Filled Evaporated Milk. The product is composed of milk, skimmed milk, vegetable fat (soybean oil), buttermilk powder, emulsifiers (soy lecithin, mono and diglycerides of fatty acids), stabilizers (carrageenan), acidity regulator (disodium phosphate), and vitamins A and D. The product contains 17 percent non-fat milk solids. The product can be consumed directly once diluted with hot water or added as an ingredient to food items such as tea, coffee, desserts, etc. The Filled Evaporated Milk will be imported in hermetically sealed tin cans with a net weight of 170-gram and 397-gram, respectively. (1) If imported in quantities that fall within limits described in additional U.S. note 10 to chapter 4. (2) If the quantitative limits of additional U.S. note 10 to chapter 4 have been reached. |
| Reason: N/A |
| Date: May 16, 2024 |
N339762: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An adult-sized costume identified as Deluxe Black Bear with Ani-Motion Mask. The one-size costume consists of a long-sleeved jumpsuit, pullover mask with movable jaw, mitts with claws, shoe covers with claws and shoulder pads. The flimsy man-made faux-fur jumpsuit imparts the essential character of the set and features raw, unfinished edges on the sleeves and leg openings. The neck and deep back opening are finished with large, visible, loose overlock stitching. The back opening is extra deep to permit the wearer to step into the jumpsuit but because of the depth, provides no modesty to the wearer. The back opening only has three sets of thin string ties for closure, which will not prevent gapping. The jumpsuit is stitched with large loose straight stitching. |
| Reason: N/A |
| Ruling Date: May 16, 2024 |
N339761: The tariff classification of a costume from China and Vietnam
| HTS: 9505.90.6000, free, “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” |
| Item: An adult-sized costume identified as Deluxe Grizzly Bear with Ani-Motion Mask. The one-size costume consists of a long-sleeved jumpsuit, pullover mask with movable jaw, mitts with claws, shoe covers with claws and shoulder pads. The flimsy man-made faux-fur jumpsuit imparts the essential character of the set and features raw, unfinished edges on the sleeves and leg openings. The neck and deep back opening are finished with large, visible, loose overlock stitching. The back opening is extra deep to permit the wearer to step in to the jumpsuit but because of the depth, provides no modesty to the wearer. The back opening only has three sets of thin string ties for closure, which will not prevent gapping. The jumpsuit is stitched with large loose straight stitching. |
| Reason: N/A |
| Ruling Date: May 16, 2024 |
N339671: The tariff classification of Pet Supplement Extracts from Germany
| HTS: 1302.19.9140, free,“Vegetable saps and extracts: Other: Other: Other.” |
| Item: Five Pet Supplement Extracts, known alternatively as Gemmo Extracts or Gemmo Macerates, that have the Purple Stars brand name. The products, said to be intended for use in dogs or cats as natural feed supplements, are extracted by using a glycerin, alcohol, and water solution. The bulk liquid extracts are filled into 30 ml. (1 oz.) brown glass bottles, sealed with pipettes, and shipped 150 bottles per carton. They will primarily be sold online in single units though the company’s website and Amazon. |
| Reason: N/A |
| Ruling Date: May 16, 2024 |